The Minnesota Department of Revenue uses subpoenas to acquire information needed to resolve a case. A subpoena is a legal document that orders its recipient to provide the information requested. View the statutes (
Minnesota Statutes, section 270C.32 and
M.S. 16D.08)
The department may issue a subpoena because a debtor or
third party did not comply with a request by the department. A subpoena may also be issued because a debtor requested one be issued to a third party, or a third party requires one in order to provide the requested information. View the statute (
M.S. 270C.32).